Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.

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Terms Used In Indiana Code 6-2.5-3.5-23

  • distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
  • refiner: means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. See Indiana Code 6-2.5-3.5-10
  • terminal operator: means a person that:

    Indiana Code 6-2.5-3.5-11

     (b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.

As added by P.L.227-2013, SEC.1.

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